§45-28-91.02. Applicability and disposition of lodging tax.

The proceeds of any lodging tax due Etowah County pursuant to Section 45-28-243, Section 45-28-243.01, or any other lodging tax payable to the county shall be paid into the county treasury to be distributed to the Etowah County Tourism Board established by this part to be used to carry out the purposes of this part. Notwithstanding any provision of Section 45-28-243 or Section 45-28-243.01, the lodging taxes levied by Section 45-28-243 and Section 45-28-243.01 shall not apply to campgrounds or to rooms, lodgings, or accommodations supplied for a period of 30 continuous days or more in any place or to any accommodation currently in existence which has 20 rooms or less for rent on May 14, 2009.

(Act 2009-497, p. 917, §3.)